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PENNOCK PLANTATION, INC. v. COMMISSIONER

Docket No. 29193.

10 T.C.M. 1077 (1951)

The Pennock Plantation, Inc. v. Commissioner.

United States Tax Court.

Entered October 8, 1951.

Attorney(s) appearing for the Case

R. Bruce Jones, Esq., Box 1111, West Palm Beach, Fla., for the petitioner. Thomas C. Cravens, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent has determined a deficiency of $5,372.82 in petitioner's excess profits tax for the taxable year ended July 31, 1944. This deficiency arose from the respondent's partial disallowance of the deduction claimed for rent and his disallowance of the deduction claimed as an expense incurred in repairing a private road. The petitioner contests both disallowances. In addition, it alleged as error the respondent's failure...

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